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Where the plan is to pay a dividend the director/shareholder must ensure that set procedures are in place. This article describes some traps for the unwary and what can be done to reduce the likelihood of HMRC enquiries into dividend payments made. Trap 1- Timing The relevant date for an interim dividend is either the
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A property rental business will have a start date and an end date, and it is important to know what those dates are. When setting up a property rental business, there will be some preparatory work, and costs will be incurred inย setting up the business. The start date will draw a line in the
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In his recent mini-Budget, the then Chancellor announced a number of stamp duty land tax (SDLT) changes. What are the changes and how will they affect the SDLT that you will pay on your property purchase? Residential property SDLT on residential property is payable at the residential rates where the consideration exceeds the residential threshold.
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